NABA DIGANTA WATER MANAGEMENT LTD.,KOLKATA vs. D.C.I.T., CIRCLE-2(2), KOLKATA

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ITA 323/KOL/2019Status: DisposedITAT Kolkata05 April 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to remand the matter to the CIT(A) for fresh consideration, allowing the assessee an opportunity to prosecute its case. The assessee was directed to file the appeal online within 10 days.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for not filing grounds of appeal on the ITBA Module. The assessee contended this was a mistake and that a hard copy with grounds was submitted.

What were the issues?

Whether the dismissal of an appeal by the CIT(A) for a procedural lapse in filing grounds online, when a hard copy was submitted, warrants a remand for fresh consideration.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B”, KOLKATA

For Appellant: Ms. Neha Jhunjhunwala, C.A
Hearing: 29.03.2019Pronounced: 05.04.2019

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B”, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER (ASSESSMENT YEAR-2013-14) vs DCIT, Naba Diganta Water Management Ltd., GN-11-19, Sector-V, Circle-2(2), Salt Lake, Kolkata-700091. Kolkata-700069. PAN-AACCN6958P (Appellant) (Respondent) Appellant by Sh. Ankur Goel, C.A. & Ms. Neha Jhunjhunwala, C.A Respondent by Sh. Radhey Shyam, CIT DR Date of Hearing 29.03.2019 Date of Pronouncement 05.04.2019 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

This appeal filed by the assessee against the order dated 20.12.2018 passed by CIT(A)-1, Kolkata for AY 2013-14.

2.

At the time of hearing under the captioned “early hearing”, it is noted that the CIT(A) dismissed the appeal filed by the assessee for not filing grounds of appeal on ITBA Module. The contention of the Ld. AR is that by mistake the assessee had filed the appeal online without ground of appeal, however, the hard copy of the entire set of appeal alongwith grounds of appeal and statement of facts filed before the CIT(A) in addition to the online portal. Ld.AR prayed to remand the matter to the file of CIT(A) by affording another opportunity to the assessee in prosecuting its case. The Ld. DR reported no objection. Therefore, taking into consideration the submissions of the Ld.AR & Ld. DR and facts & circumstances of the case and in the interest of justice, we deem it proper to remand the matter to the file of CIT(A) for his fresh consideration. The assessee shall file the appeal online within 10 days from the date of receipt of this order. Thus, Grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 05.04.2019.

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